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Journal Economic Business Innovation
Published by PT Inovasi Analisis Data
ISSN : 30474108     EISSN : 30483751     DOI : 3048-3751
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal Economic Business Innovation (JEBI) accepts papers/articles in the field of Economics Business Multidisciplinary Innovation as follows: 1. Accounting Innovation Financial Accounting Management Accounting and Information Systems Public Accounting Auditing Islamic Accounting Banking Tax Accounting Cost Accounting Forensic Accounting Governmental Accounting Environmental Accounting International Accounting Nonprofit Accounting Ethics in Accounting Accounting Information Systems Corporate Governance in Accounting Sustainability Accounting Behavioral Accounting Integrated Reporting Financial Statement Analysis 2. Management Innovation Finance Marketing Human Resource and Organization Strategic Management Entrepreneurship Operations Management Supply Chain Management Project Management Change Management Innovation Management Knowledge Management Risk Management Quality Management Performance Management Leadership and Management Development Corporate Social Responsibility (CSR) Diversity and Inclusion Management International Business Management Technology Management Talent Management 3. Multi-Discipline Advanced Innovation The scope includes market analysis, fiscal policy, consumer behavior, financial management, capital market investment, product development, digital economy, entrepreneurship, marketing strategy, international trade, environmental economics, corporate performance, economic development, employment, corporate finance, supply chain management, business innovation, health economics, human resource economics, and organizational behavior. With this diverse focus, the journal aims to be a platform for current research and discussion in economics and business relevant to global and local developments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 79 Documents
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Digital Literacy, Tax Knowledge, and MSME Tax Compliance in the Era of Digital Taxation Adellya, Sherly; Markhumah, Umatun
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.318

Abstract

Purpose: The study tests the role of digital literacy and tax knowledge as antecedents to MSME tax compliance in digitally mediated taxation systems, integrating a conceptual divide in previous research. Method: A thematic and structural analysis of the literature: Digital tax compliance studies Contributing to digital tax research, SLR proponents an analysis based on both thematic synthesis and bibliometric mapping to (1) provide a broad scope depiction by synthesizing empirical evidence, and (2) create insights into structural patterns. Findings: The findings also show that digital literacy and tax knowledge positively influence on MSMEs tax compliance, but the relations are interdependent instead of independent. Digital literacy help the taxpayer in using electronic tax systems to reduce procedural complexities and operational mistakes and tax knowledge supports them in correct interpretation of tax rules. Enhancements in compliance are particularly significant when both these features present, which can account for the mixed results associated with digital tax reform reported in the literature. This bibliometric analysis shows a nascent move to capability-based theories of compliance and continued dichotomy between technical and cognitive viewpoints. Novelty: This paper contributes to tax compliance literature by theorising digital literacy and tax knowledge as complementary competences which interact to shape compliance conduct in digital taxation contexts. Implications: The results imply that digital tax reforms should be introduced as capacity-building programs, incorporating the enhancement of digital skills and adaptive tax education for inclusive and sustainable MSME tax compliance.
Consumer Purchase Intention toward BYD Electric Vehicles: The Influence of Price, Quality, and Brand Image Ibnu Hajar , Al Hafidh; Widayati, Catur
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.319

Abstract

Purpose: The purpose of this paper is to investigate the effects of price, product quality and brand image on consumer purchase intention for electric cars in an emerging market. Method: An empirical study was generated to measure the direct effects of latent constructs by structural modeling that includes consumer perception data. Findings: The research findings reveal that price, product quality and brand image also have a significant and positive influence on purchase intention. Of these antecedent brand image is found to be the most influential predictor, reflecting that symbolic and trust perceptions are primary in influencing consumer's chosen action. Price perception affects purchase intention positively through perceived value and product quality enhances confidence in technological performance and reliability. The three variables combined account for a large portion of variance in purchase intent, demonstrating the multidimensional character of EV adoption. Novelty: This paper combines perceived value theory with brand signaling and empirically investigates the relative impacts of functional and symbolic factors on intention to purchase electric vehicles in an emerging-country context. Implications: The paper also implies that manufactures may need to place brand-building strategies as strategic priority together with cost-based competition and quality improvement, and policymakers are recommended to initiate the projects of confidence building for consumer concerning electric vehicle brands.
Agentic AI Readiness and Sustainable Service Performance in Digital Retailers Syifa Isfahan, Amelia; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.320

Abstract

Purpose: This study explore how digital and artificial intelligence (AI)based organisational capabilities relate to sustainable service performance in digital retail companies, via operational agility mechanisms. Method: This paper adopted a quantitative research methodology with survey data collected from digital retailers' managers and with the help of partial least squares approach to structural modeling. Findings: The results demonstrate that the use of customer analytics, data quality capability, and process digitization are directly as well as positively associated with sustainable service performance through operational agility. This is a key factor in the successful translation of digital strengths into better service results, which requires agility for operational and processes change and to make quick decisions. By contrast, the influence of agentic artificial intelligence capability on service performance is not statistically significant, suggesting that high-level AI technologies are not enough to create value unless well-integrated into the organization. Additionally, data governance maturity does not enhance the relationship between operational agility and service performance, indicating that governance is mostly an enabler infrastructure rather than a performance enhancer. Novelty: Our contribution to the literature is therefore three-fold in unpacking artificial intelligence capability, analytics use and process digitization from a single resource-based dynamic capabilities perspective, while providing nuanced evidence within the digital retail context. Implications: Findings empirically contribute to strategic managerial recommendation that managers need to prioritize agility based digital investments, and theoretically how service performance sustainability develops line of the orchestration of data, technology, and operational capabilities in dynamic markets.
Digital Transformation and AI Implementation Effects on SME Financial Performance in Emerging Economies Fatimah, Shela; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.321

Abstract

Purpose: This paper examines the impact of digital transformation and AI capabilities on MSME financial performance in an emerging economy via operational efficiency. Method: A quantitative survey is used as a method of data collection for the study and PLS-SEM is used to test the mediation and moderation. Findings: Results show that digital transformation capability, AI usage intensity, IT infrastructure preparedness and TTMS' (i.e., top management teams) digital competency drive operational efficiency, which in turn enhances financial performance. No direct financial implications from using AI or digital transformation capability are identified, highlighting that technological value is mainly achieved through operational efficiencies. On the other hand, IT infrastructure preparedness and digital management competence demonstrate both a direct and an indirect effect on performance. Environmental uncertainty has no direct effects on financial performance and does not moderate the relationships under study, indicating that digital and AI capabilities serve as basic rather than contingent drivers in this setting. Novelty: This work adds by disambiguating the mediating role of digital value creation in MSME and by questioning the tacit boundary condition effect of environmental uncertainty in emerging economy context. Implications: The findings emphasize therefore the necessity for integrating digital and AI strategy at heart of business process and developing managerial digital competencies to achieve durable performance improvements.
Intellectual Capital and Long Term Competitive Advantage through Innovation Capability Sugianto
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.322

Abstract

Purpose: The focus of this study is to investigate how intellectual capital can generate sustained competitive advantage through innovation capability. Method: The variance-based structural equation modeling (VB-SEM) technique is utilized in this study to examine a mediation model guided by strategic management theory. Findings: We find that intellectual capital is an important strategic resource that positively influences firms’ capacity to create innovation capability and long-term competitive advantage. Innovation capability is a dynamic force to turn knowledge-based resources to competitive outcomes that last longer. The findings also indicate that the direct effect of intellectual capital to long-term competitive advantage is enhanced by firms' ability to utilize innovation-related capabilities, which stresses the importance of developing capabilities rather than merely possessing resources. In sum, the model offers strong empirical justification for the theoretical unification of resource-based and dynamic capability views when accounting for sustained competitive advantage. Novelty: This study provides a unique contribution by casting innovation capability as one composite mediator, which is an explicit link between intellectual capital and lasting competitive advantage consequently adding to existing research that has predominantly concentrated on short-term performance or fragmented measures of innovation. Implications: Findings The research offers strategic implications for managers and policy makers, because it demonstrates the significance of setting IC management in line with innovation capability development toward sustainability competitiveness on a knowledge-based industry.
Sustainability Under ESG Uncertainty: Digital Capability, GreenInnovation, and Environmental Tax Pressure Nur Aini, Salsabila; Markhumah, Umatun
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.336

Abstract

Purpose—This study aims to examine how sustainability uncertainty influences environmental sustainability performance through organizational capability development and regulatory pressure, with particular emphasis on the mediating role of green investment intention. It seeks to clarify how firms strategically respond to sustainability uncertainty by leveraging digital capability and green innovation to enhance sustainability outcomes.Design/methodology/approach—A quantitative research design was employed using survey-based data and analyzed through partial least squares structural equation modelling (PLS-SEM). The proposed framework integrates sustainability uncertainty, digital sustainability capability, green innovation capability, and environmental tax pressure to explain environmental sustainability performance, while explicitly testing the mediating mechanism of green investment intention.Findings—The results indicate that sustainability uncertainty exerts a negative effect on environmental sustainability performance. In contrast, digital sustainability capability and green innovation capability significantly enhance sustainability outcomes. Environmental tax pressure also contributes positively, though its effectiveness depends on firms’ internal strategic orientation. Importantly, green investment intention plays a central mediating role, translating organizational capabilities and policy pressure into improved environmental performance.Originality/value—This study advances sustainability research by integrating uncertainty theory with capability-based and investment-oriented perspectives. It provides novel empirical evidence on the mediating role of green investment intention, offering a nuanced understanding of how firms navigate sustainability uncertainty to achieve stronger environmental performance.
Workplace Stressors Burnout Quiet Quitting Organizational Social Dynamics Mukarromah, Sitti
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.337

Abstract

Purpose— The paper’s aim is to make a contribution to research in management and accounting by examining "quiet quitting" as abehavioral response to long-term stressors in the workplace. It also considers the implications of this for performance management,human capital accountability, and organizational value creation. This study draws on resource conservation theory, the Job Demands–Resources model, and the social-contextual approach to discuss how unfavorable management and job design conditions can lead to "quiet quitting" through psychological and social processes.Design/methodology/approach — We conducted a quantitative study and analysed survey research data using a partial least squaresstructural equation model to evaluate an integrative framework linking workplace stressors, burnout, quiet quitting, and socialinteraction intensity. The model shows how managerial control practices, job design realities, and accountability-related stressorscan lead to behavioral disengagement.Findings—The results show that long-term work stressors are linked to quiet quitting via burnout. This highlights burnout as a key psychological process through which managerial pressure and job demands lead to a decrease in discretionary effort. Furthermore, stressors’ explanatory power is not limited to fatigue; quiet quitting also reflects workers’ assessments of managerial practices and perceived effort-reward imbalances. The level of social interaction intensity does not significantly influence this relationship.Furthermore, high interaction frequency does not appear to compensate for structural (managerial) inadequacies.Originality/value—This paper provides insights into the management and accounting literature by reconceptualizing quiet quittingas a result of ill-aligned control, workload distribution, and relational job design, rather than an individual attitudinal shortcoming.It’s a fresh behavioral-accountability lens that connects HR management, job design, and performance governance to today’strends in disengagement.
Digital Accountability Management Paradox Resolving Controls with AI Blockchain Assurance for Sustainability Performance Rizani, Ahmad; Daengs GS, Achmad
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.338

Abstract

Purpose—This study analyzes how digital capabilities, governance, and accounting translate into sustainability-oriented outcomes via an integrated performance measurement system.Design/methodology/approach—This model was tested using a unique design to provide a quantitative explanation in terms of structural equation modelling (SEM) of direct effects, mediating effects, moderating effects, and resilience measures.Findings—The findings show that digital governance does not automatically result in high performance. The same is true of agile principles and controls. The same is true of modern accounting assurance. And the same is true of sustainability control systems. Instead, these outcomes are largely realized through performance measurement capabilities that resolve the paradox of balancing efficiency/accountability and sustainability agendas. This ability is believed to be crucial in turning digital resources and management into a lasting competitive edge and organizational strength. Regulatory and environmental pressures show a marginal level of influence in context, suggesting that a robust internal measurement architecture remains stable across contexts.Originality/value—This study introduces performance measurement capabilities that resolve the paradox as a unique organizational capability, expanding existing knowledge about digital transformation and sustainability accounting beyond static views of control systems. This paper expands capability-based theories of digital accountability and sustainability performance by synthesizing digital leadership, AI-blockchain assurance, agile governance, and sustainability controls within an integrated explanatory framework.Implications—Integrating digital and sustainability initiatives into learning-based performance measurement systems is strategically vital. They suggest ways in which digital accountability mechanisms can be used in institutional environments that are under pressure to transform into long-term sustainable value generators.
Sharia Governance Climate, Psychological Safety, and AuditorDiscretionary Disclosure Behavior Yanti, Novi; Syamsurizal; Mohammed Sultan Saif, Gehad
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.339

Abstract

Purpose — This study examines how oversight leadership openness, management dominance pressure, governance transparency climate, and auditor moral courage influence auditor discretionary disclosure behavior within Sharia-governed financial institutions. Design/methodology/approach — Drawing on psychological safety theory, accountability and authority perspectives, and ethical leadership theory integrated with Islamic governance principles, this research employs a quantitative approach using survey data from governance and audit professionals in two emerging Islamic financial contexts. Findings — The findings indicate that leadership openness, transparency climate, and moral courage positively enhance discretionary disclosure, whereas management dominance pressure suppresses it. Crucially, psychological safety emerges as a central explanatory mechanism that translates governance conditions into disclosure behavior. The moderating role of Sharia governance ethical climate appears limited, suggesting that ethical norms function more as foundational governance values rather than as interactional amplifiers in this specific behavioral context. Originality/value — This study contributes to governance and auditing literature by integrating relational safety mechanisms with Sharia-based oversight principles. It offers a novel perspective by identifying psychological safety as the primary conduit through which governance structures and individual ethical capacities shape disclosure behavior, moving beyond purely structural or compliance-based views of Sharia auditing. Implications — The results offer practical implications for strengthening transparency, accountability, and ethical reporting in Islamic financial institutions. They suggest that to improve disclosure, organizations must prioritize cultivating a psychologically safe environment and reducing management dominance, rather than relying solely on formal ethical codes or structural compliance.

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